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Rechtsnormen: Journal of Law
Published by Yayasan Adra Karima Hubbi
ISSN : 29884454     EISSN : 29884462     DOI : 10.70177/rjl
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Rechtsnormen: Journal of Law is a leading international journal focused on the global exchange of knowledge in Law as well as advancing research and practice across law disciplines. The journal provides a forum for articles reporting on original research, systematic and scholarly reviews focused on law from around the world. Rechtsnormen: Journal of Law publishes national and international research in an attempt to present a reliable and respectable information source for the researchers. Rechtsnormen: Journal of Law has been published since 2023 and is published quarterly. However, since 2025, this journal has changed the number of publications, i.e., bi-monthly | February, April, June, August, October, and December. Articles submitted for publication are subject to a double-blind review process. This journal publishes original articles in English.
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Search results for , issue "vol. 4 no. 4 (2026)" : 1 Documents clear
Corporate Governance and Legal Accountability in the Age of Digital Transformation Dodi Rusmana; Mohamad Ali Syaifudin; Yudha Ginanjar; Anwar Sadat; Ethan Tan
Rechtsnormen: Journal of Law Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/rjl.v4i4.4229

Abstract

Background. Digital transformation has fundamentally reshaped corporate decision-making by integrating artificial intelligence, automated systems, data analytics, and external digital infrastructures, creating new challenges for governance oversight and legal accountability. Purpose. This study aimed to examine how digitally distributed decision-making influences accountability gaps and to identify governance mechanisms that preserve responsibility within complex human–technology systems.   Method. A comparative socio-legal mixed-methods design combined corporate governance surveys, legal and regulatory analysis, organizational document review, semi-structured interviews, and cross-case analysis. Results. The findings showed that greater digital integration increased accountability ambiguity when formal authority, operational control, technical knowledge, and intervention capacity were poorly aligned. Board digital competence, human oversight, algorithmic transparency, auditability, internal controls, and regulatory preparedness significantly strengthened accountability clarity and reduced risks associated with distributed decision-making.   Conclusion. The study concludes that digital transformation does not inherently weaken legal accountability; accountability deteriorates when governance structures fail to evolve alongside technological influence.  

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